Writ interference against a service tax show cause notice is barred when statutory remedies remain available and jurisdiction is not lacking.

A writ petition under Article 226 will ordinarily not be entertained against a service tax show cause notice where an effective statutory remedy is available and the notice is not shown to be wholly without jurisdiction. A plea that the transaction was already taxed under VAT, or that service tax is otherwise not leviable, does not by itself render the notice jurisdictionally void. Questions of taxability, overlapping levy, and available defences must first be examined in the statutory adjudication process, and the assessee must raise those objections before the adjudicating authority.

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Issues: Whether a writ petition under Article 226 should be entertained to challenge a show cause notice demanding service tax when an alternative statutory remedy is available and the notice is not shown to be wholly without jurisdiction.

Analysis: The challenge was directed only against a show cause notice issued under the service tax law. The petitioners had not yet replied to the notice, and the adjudicating authority had not taken any final decision on liability. The existence of an efficacious alternative remedy weighed against writ interference. The court also held that a mere assertion that the transaction was already subjected to VAT, or that service tax was not leviable, did not make the notice jurisdictionally void. Questions relating to the taxability of the transaction, overlapping levy, and the availability of defences were matters for the adjudicating authority to decide on merits.

Conclusion: The writ petition was not entertained and was dismissed. The show cause notice was not quashed, and the petitioner was left to raise all available defences before the adjudicating authority.

Ratio Decidendi: A writ petition will ordinarily not be entertained against a show cause notice where an alternative statutory remedy exists and the notice is not shown to be devoid of jurisdiction; issues of taxability and overlapping levy must first be decided in the statutory adjudication process.

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